Social Contributions — 2026 Rates and calculation
Social contributions are mandatory payments for pension insurance (18.8%), health (7.5%) and unemployment (1.2%), totaling 27.5% on gross salary.
Definition
Social contributions are mandatory payments for pension insurance (18.8%), health (7.5%) and unemployment (1.2%), totaling 27.5% on gross salary.
Details
Contributions are paid by the employer during salary payment. Self-employed pay them themselves. Minimum base: average salary × coefficient.
Example
Employee with 40,000 MKD gross: contributions = 40,000 × 27.5% = 11,000 MKD.